Who needs to register?

If your business operates as a subcontractor in the construction industry it needs to register for the Construction Industry Scheme (CIS).

Who this form is for

Use this form if you are a partnership and want to register as a subcontractor in the construction industry.

Only 1 partner can fill in this form - that person will be known as the ‘registering partner’. It is up to the partnership to decide who the registering partner is. Both the partnership and registering partner must already be registered for Self Assessment and have a Unique Tax Reference (UTR).

You may want to show this form to your tax adviser if you have one.

If you want to register as a contractor, please phone the New Employer Helpline on 0300 200 3200.

Help

We are happy to help you with any part of this form or with anything in the guidance notes. Please phone the CIS Helpline on 0300 200 3210 or go to www.hmrc.gov.uk/new-cis

Registering partner’s details

The registering partner, Partner (1), is responsible for registering the partnership

1 Registering partner’s name

2 Registering partner’s address

Address

Postcode

3 Registering partner’s Unique Tax Reference (UTR)

4 Registering partner’s National Insurance number, if known. If you do not have a National Insurance number, see page 3 of the guidance notes.

5 Registering partner’s daytime phone number

6 Registering partner’s mobile number

7 Registering partner’s e-mail address

### Partnership details continued

| | | |---|---| | **8** | Enter your full partnership name | | **9** | Partnership address | | **10** | The partnership’s Unique Tax Reference (UTR), see page 3 of the guidance notes. | | **11** | Daytime phone number | | **12** | Alternative phone number | | **13** | On what date did the partnership start, or plan to start, working in the UK construction industry? DD MM YYYY | | **14** | Type of work the partnership does in the construction industry, for example, plumbing, carpentry, electrics. | | **15** | Trading name | | **16** | The partnership trading address (if different from box 9) | | **17** | Partnership VAT number, if you have one | | **18** | Tax adviser | | **19** | Has the partnership been paid as a subcontractor in the construction industry since 6 April 2007? Put ‘X’ in 1 box | | **20** | How does the partnership want to be paid? Put ‘X’ in the appropriate box and follow the instructions. |

### Tax treatment

**Payment under deduction** Contractors will make deductions from the partnership on account of tax at the standard CIS deduction rate.

**Gross payment** The partnership’s net construction turnover must equal or exceed £30,000 x the number of partners in box 32, or equal or exceed £200,000, to register for gross payment.

**Payment under deduction** - fill in the Declaration only.

**Gross payment** - fill in the remainder of the form and the Declaration. Other partners’ details For gross payment the partnership has to give us details of other partners. You have already given us your details as registering partner (Partner (1)) on page 1. We now need details of the other partners in the partnership.

21 Partner (2) name and address (in capital letters)

Name

Address

Postcode

22 Partner (2) Unique Tax Reference (UTR)

23 Partner (2) National Insurance number, if known. Complete if the partner is an individual.

or

Partner (2) Company Registration Number (CRN), if known. Complete if the partner is a company.

We have only allowed room for 2 other partners. If there are more than 2, please provide the same details on a separate sheet of paper and attach it to this form.

Employer details Are you the registering partner also an employer in your own right? Put ‘X’ in 1 box.

No ☐ Yes ☐

If ‘Yes’ what is your Accounts Office reference? You will find this on the front of your Payslip Booklet. If you are not sure, phone the CIS Helpline.

If the registering partner has more than 1 Accounts Office reference number please give details below. If you need more space, please provide the same details on a separate sheet of paper and attach to this form.

Business details If you do not fill in questions 29 to 31, the partnership will not be considered for gross payment.

29 The name in which your business account is held

30 Sort code where your business account is held

31 Account number where your business account is held **Turnover test**

For gross payment the partnership has to pass a turnover test - read the note below.

The turnover test is based on the amount the partnership earns in the construction industry compared to an amount set by law.

If in the last 12 months the partnership's net turnover (gross income from construction work less the cost of materials):

- equals or exceeds £30,000 x the number of partners in box 32
- equals or exceeds £200,000 the partnership will pass the turnover test.

The partnership can apply to be paid gross as soon as it reaches this limit; it does not have to wait for 12 months before it can pass the test.

The partnership can use recent paid invoices and records (for example, payment receipts from contractors) as well as accounts to do this turnover test.

The partnership's net construction turnover must **equal or exceed** £30,000 x the number of partners in box 32, or **equal or exceed** £200,000 to register for gross payment.

If this is **not** the case go back to Tax treatment and:

- put an 'X' in the payment under deduction box (question 20)
- cross through the gross box (question 20)
- go straight to, and fill, in the Declaration

You must be able to provide evidence of turnover, if asked, in support of your gross payment request.

**Declaration**

I declare that:

- the partnership carries out construction work or arranges for it to be done
- the information I have given on this form is correct and complete to the best of my knowledge and belief

If you give false information, your application will be refused and you may face penalties of up to £3,000.

Tax advisers are not allowed to sign on your behalf.

**What you need to do now**

Make sure that:

- you have answered all the relevant questions
- you sign and date the declaration
- If you **have** a National Insurance number, send this form to HMRC CIS Contractor Registrations Benton Park View NEWCASTLE UPON TYNE NE98 1ZZ
- If you **do not have** a National Insurance number, you will need to call the CIS Helpline on **0300 200 3210**